Each year, between January 1 and January 31, North Carolina law requires individuals, businesses, partnerships, corporations, and associations to report any tangible property used to operate a business or produce income.
Property can be listed by completing and mailing a listing form or by setting up an account and filing online through the Online Property Listing system. State law allows penalties to be applied if a listing is not timely filed.
Not being aware of the business personal property tax requirement does not remove the obligation to file.
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